Page 125 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : A.B. ENTERPRISE 491
Sr. Name of party Amount Constitution of party
No. (Rs.)
1. Coast Guard Region (NW) 72,00204/- Central Government
2. Collector of Ahmedabad, Bhav- 1,03,70,590/- Gujarat State Government
nagar, Godhara and Dwarka
3. Bhavnagar Forest Department 48,689/- Gujarat State Government
4. Jilla Panchayat, Mehsana 1,60,983/- Local Authority
5. Chief Officer of Ahmedabad 11,60,992/- Local Authority
and Mehsana Municipal Corpo-
ration
6. Industrial Extension Bureau, 3,60,248/- Governmental Authority
Gujarat
7. Sardar Sarovar Nigam Limited 65,62,501/- Governmental Authority
8. Gujarat State Nagrikpurvatha 1,63,574/- Governmental Authority
Limited
9. Chief Engineer, PGVCL 2,64,00,693/- Limited Company
10. Mahi Milk Producer Company 1,25,554/- Producer Company
Limited
11. N.G. Patel Finlease Private 1,68,710/- Private Limited Company
Limited

The applicant has also stated that in case of pure services provided to
private corporate and organization like M/s. Mahi Milk Producer Company Ltd.
and M/s. N.G. Patel Finlease Pvt. Ltd., (mentioned at Sr. Nos. 10 & 11 above)
they are paying GST on services provided and have also submitted copies of
work orders. So, the point to be discussed is with regard to the eligibility of the
applicant to claim exemption under Sr. No. 3 of Notification No. 12/2017-Central
Tax (Rate), dated 28-6-2017 and Notification No. 12/2017-State Tax (Rate), dated
30-6-2017 and pay NIL rate of GST in respect of the following entities to whom
the applicant has provided the services of manpower supply/security services :

Sr. Name of party Amount (Rs.) Constitution of party
No.
1. Coast Guard Region (NW) 72,00204/- Central Government
2. Collector of Ahmedabad, Bhav- 1,03,70,590/- Gujarat State Government
nagar, Godhara and Dwarka
3. Bhavnagar Forest Department 48,689/- Gujarat State Government
4. Jilla Panchayat, Mehsana 1,60,983/- Local Authority
5. Chief Officer of Ahmedabad 11,60,992/- Local Authority
and Mehsana Municipal Corpo-
ration
6. Industrial Extension Bureau, 3,60,248/- Governmental Authority
Gujarat
7. Sardar Sarovar Nigam Limited 65,62,501/- Governmental Authority
8. Gujarat State Nagrikpurvatha 1,63,574/- Governmental Authority
Limited
GST LAW TIMES  23rd July 2020  125